Results 261 to 270 of about 216,025 (298)

Audit committee chair accounting expertise and audit report timeliness

Asian Review of Accounting, 2019
PurposeThe purpose of this paper is to investigate whether the characteristics of the audit committee (AC) chair affect audit report timeliness. In particular, the direct association between AC chair accounting expertise and audit report delay, and the moderating effect of other characteristics of AC chair on this association are examined.Design ...
Saeed Baatwah, Zalailah Salleh
exaly   +2 more sources

The audit committee chair's abilities: Beyond financial expertise

International Journal of Auditing, 2019
The audit committee chair can play a key role in the success of audit committee outcomes. The role of the chair is different than that of the other audit committee members. However, most of the research on audit committees does not distinguish the role of the chair from that of the other committee members.
Hanen Khemakhem, Richard Fontaine, Rich
exaly   +2 more sources

Audit committee accounting expertise and forward-looking disclosures

Management Research Review, 2018
Purpose The purpose of this study is to examine how the accounting expertise of audit committee members is associated with the disclosure of forward-looking information. Design/methodology/approach Manual content analysis is used to analyze forward-looking information disclosed in annual reports as well as gather data about the accounting expertise ...
Cristina Abad, Irma Chacón
exaly   +2 more sources

Audit committee financial expertise, audit committee independence, and regulatory oversight on external auditors

Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, 2022
Acknowledgement We deeply appreciate constructive insights from Flora Muiño (associate editor) and two anon-ymous reviewers.
Mohammad Javad Saei, Reza Hesarzadeh, Naser Makarem, Saher Aqel   +3 more
openaire   +2 more sources

Audit Committee Financial Expertise and Information Asymmetry

SSRN Electronic Journal, 2019
Purpose The purpose of this study is to examine the association between audit committee expertise and asymmetric information in the US equity market. Design/methodology/approach The authors use measures of information asymmetry for 705 US firms (5,260 firm-year observations) over the period from 2007 to 2018, and use the theory of expertise ...
Dina El Mahdy, Jia Hao, Yu Cong
openaire   +1 more source

Audit Committee Financial Expertise and Misappropriation of Assets

SSRN Electronic Journal, 2008
Our study extends prior literature that examines the relation between the incidence of misappropriation of assets and the effectiveness of the audit committees (Mustafa and Meier, 2006; Chapple et al., 2007). Mustafa and Meier (2006) find that the percentage of independent members and the average tenure of audit committee members significantly reduce ...
Sameer T. Mustafa, Nourhene Ben Youssef
openaire   +1 more source

Audit committee accounting financial expertise and stock price crash risk

International Review of Financial Analysis, 2023
Meeok Cho
exaly   +2 more sources

Earnings conservatism and audit committee financial expertise

Accounting & Finance, 2013
Using an Australian sample of 494 firm-year observations, this study finds that accounting financial expertise is the primary type of expertise that influences earnings conservatism, rather than nonaccounting financial expertise. The association between accounting financial expertise and conservatism holds only when the accounting financial expert(s ...
Sultana, Nigar, Van der Zahn, J.
openaire   +2 more sources

Audit committee financial expertise, accrual, and real earnings management

Journal of Corporate Accounting & Finance, 2022
AbstractThis study examines the effectiveness of audit committee (AC) financial expertise in mitigating accrual and real earnings management (AEM and REM hereafter). Although extant studies have examined the effects of AC expertise on earnings management, findings are inconclusive. Prior studies have also focused mainly on AEM not REM. We used the data
Kwok Yip Cheung, Ismail Adelopo
openaire   +2 more sources